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Michigan enacts sales and use tax click-through nexus and affiliate nexus provisions

On Jan. 15, Michigan Gov. Rick Snyder approved legislation that implements click-through nexus and affiliate nexus provisions for purposes of the state’s sales and use tax. The click-through nexus provision creates a presumption of nexus for out-of-state sellers that have an agreement to pay a Michigan resident for providing a link to the seller’s website. The affiliate nexus provision creates a presumption of nexus for out-of-state sellers if a person or affiliate in Michigan performs certain activities for the seller. The legislation is effective Oct. 1, 2015.

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